Title:
The Effect of Biological Asset Intensity and Ownership Concentration on the Disclosure of Biological Assets in Plantation Companies

Authors:
Fatmah Bagis, Rina Mudjiyanti, Najmudin, Indonesia

Abstract:

The purpose of this study to examine the effect of biological asset intensity and ownership concentration on the disclosure of biological assets. The theories used in this study are agency theory and stakeholder theory. The population used in this study was plantation companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used is purposive sampling so that a sample of 17 companies that have met the criteria is obtained. Observation data of 56, the results of analysis of 39 data using multiple regression showed the results that in this study found evidence that the variable intensity of biological assets had a positive effect on the disclosure of biological assets and the concentration of ownership had a negative effect on the disclosure of biological assets.

DOI: http://dx.doi.org/10.51505/ijebmr.2022.6613